Terms & Conditions

The following terms and conditions of business apply with effect from 1st April 2008

1. DEFINITIONS
In these conditions:
The ’Firm’ means Tax Services Direct
The ‘Client’ means the person, firm or company purchasing services from the Firm
The ‘Company’ the company or individual purchasing services from the Firm

2. BASIS OF THE CONTRACT
The Firm contracts on the basis of these conditions only and acceptance by the Firm of any instructions from the Client shall be upon such conditions and shall override any other terms and conditions stipulated or incorporated by the Client in its instructions or in any negotiations save as shall have been expressively agreed in writing by the Firm. No variations or representation will be binding on the Firm unless confirmed in writing by owner of the Firm.

3. DUTY OF THE FIRM TO THE CLIENTS
a. The Firm will carry out instructions received from the client in accordance with the agreement made with the Client subject to limitations of the law and the regulations of the any professional bodies to which the Firm is allied or a member of. In event of the Firm, for any reason, wishing to decline to act on or in any matter, the Firm will advise the Client accordingly and the Firm will be under no obligation to act further in the matter concerned and will have no responsibility for any loss arising out of the failure to take the action or carry out the task required.
b. Where the Firm has set out a time limit for the provision of information by the Client no responsibility shall fall on the Firm in respect of any consequence of the late completion of a task or tasks in event of the required information in total or in part being supplied outside such time limit and has been set by the Firm.
c. The Firm will not divulge to any person not being a person or body having statutory power to request any information in respect of the Client without the authority of the Client with the exception that information may be passed to members of the staff of the Firm or persons working in association of the Firm, for the purposes of carrying out instructions on behalf of the Client. In addition the Firm may divulge such information as is required to persons instructed by the Firm for the purposes

  1. the collection of fees and other charges due to the Firm and

  2. conducting a peer review of our files for quality control purposes

d. The Firm will carry out the instructions of Clients at the earliest practical date but reserves the right not to carry out any further work at any time when a Client has an unpaid account with the Firm.
e. The Firm will provide its professional services with reasonable care and skill. However, it will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities arising from the supply by the Client, or others of incorrect or incomplete information or the Client’s, or others’, failure to supply any appropriate information, or the Client’s failure to act on the Firm’s advice or respond promptly to communication from it or the tax authorities.
f. The advice given to Clients by the Firm is for their sole use and does not constitute advice to any third party to whom the Client may communicate it.

4. RETENTION OF AND ACCESS TO RECORDS.
a. During the course of the Firm’s work it will collect information from the Client and others acting on the Clients behalf and will return any original documents to the Client following the preparation of the Client’s tax return and/or accounts.
b. The Firm will take reasonable care of all books, records and property of the Client in its possession but will not be responsible for any loss or damage thereto insofar as such loss is not caused by the negligence or direct action of the Firm or its staff. It is agreed and understood that the Firm may take a lien over any property held in the event of the Client being indebted to the Firm at any time.
c. whilst certain documents may legally belong to the Client, the Firm intends to destroy correspondence and other papers that it stores which are more than seven years old, other than documents which it considers to be of continuing significance. If the Client requires retention of any document they must notify the Firm of that fact in writing.

5. FEES.
a. Basis of charge
• The charges raised by the Firm are based on time spent having regard to the level of skill, knowledge, urgency and other factors from time to time giving rise to the basis of the Firms charges
• Where the fee is based on an hourly rate charge rather then a FIXED FEE, which is the Firms’ usual practice, then, in the event of a Client requiring a detailed narrative or breakdown of any charge, this will be supplied on request.
• Where the fee is based on a FIXED FEE (fee agreed with client for specific work). Any work undertaken outside that agreement or quote will be chargeable at the Firms hourly rate (Minimum charge will be the total charged for 1 hour of work).
• Where the fee is based on a FIXED FEE (fee agreed with client for specific work. For example, completion of a Clients tax return). If this tax return is the subject of an enquiry by HM Revenue & Customs, then the Firms hourly rate will come into force (subject to the Client agreeing that the Firm carries out this work). Minimum charge will be the total charged for 1 hour of work.
b. Payment
• Payment of the Firms charges (together with any taxes or other statutory charge, such as Vat) is due within 7 days from the date of the Firm’s invoice
• In the event of an invoice remaining unpaid for a period in excess of thirty days from the date of the invoice, such interest forming part of the balance then due to the Firm being the account rate of 2% per month, calculated from the date of issue of the invoice, such interest forming part of the balance then due to the Firm being the amount forming the basis on which future calculations of interest to be added will be made. The charge in respect of interest will continue up to and including the day prior to the receipt by the Firm of settlement of the account. In addition a late payment fee of £25 may be charged or in the event of the debt being passed on to the debt collection agency all fees will be charged to the Client.
• In the event of the Firm waiving the right to charge interest on any outstanding account, this shall be regarded as an indulgence by the Firm and shall not prevent or be prejudicial to the Firm raising a charge for interest of any subsequent account.
• It is a condition of the Firm accepting instructions to carry out work that the minimum charge to be raised for services provided by Tax Services Direct during the period ending eighteen months from the date of signing the initial letter of engagement will be 25% of the agreed first year’s fee exclusive of Vat and other taxes and that in the event of time based costs being less than this amount that 25% will be payable regardless. In the event of the Firm ceasing to act, for any reason, for the Client a charge will be raised for fees due to the date on the time costs outstanding at that date or the minimum charge as stated herein.

6. DUTIES OF CLIENTS.
a. The Client will, at all times, give to the best of their knowledge and belief answers to questions raised by the Firm which shall be truthful and complete in every respect.
b. The Client warrants that any records, information or other details supplied to the Firm are a true and complete record insofar as is possible of the matter concerned and that any known errors or omissions will be brought to the immediate attention of the Firm.

7. ACCOUNTS.

Tax Services Direct will not be carrying out an audit and accordingly will not verify the assets and liabilities of the business, nor the items of expenditure and income.

  1. To ensure that anyone reading the financial statements is aware that we have not carried out an audit we will annex to the financial statements a short report. This report must remain attached to the accounts shown to other parties.

  2. Accounts need to be completed prior to submission of the self-assessment tax return. Failure to submit the return on time will result in penalties and is likely to result in interest and surcharges. In order to avoid this, we must have your accounting records by 31 July following the end of the tax year, and queries raised to those accounting records must be answered promptly, otherwise we cannot guarantee the completion of the accounts to ensure the tax returns, timely submission.

8. DUTIES OF TAX CLIENTS.
To enable the Firm to carry out the work on the Client’s behalf, the Client is required to ensure that:
• a full disclosure is made to the firm of all sources of income, charges, allowances and capital transactions and to provide full information necessary for dealing with the individual Client’s affairs. The Firm will rely on the information and documents being true and correct and complete and will not audit the information or those documents;
• they will respond quickly and fully to the Firms request for information and to other communications from the firm;
• permission is granted for the Firm to approach such third parties as may be appropriate for information that the Firm considers necessary to deal with the Clients affairs and undertake to authorise such third parties to communicate directly with the Firm.
• Individual Clients provide the Firm with information in sufficient time for the Individual Client’s tax return to be completed and submitted by the due date of 31 January following the end of the tax year, and in order to meet this date the Client will be required to provide the Firm with all the relevant information by all details required for the preparation of Clients tax returns are forwarded to the Firm as soon as possible after 5 April each year and by 31 October at the latest. If the information is received after this date, the Firm cannot accept responsibility for any penalties or surcharges charges by HM Revenue & Customs.
• the Client will forward to the Firm, on receipt, copies of all HM Revenue & Customs statements of account, notices of assessments, letters and other communications received from H M Revenue & Customs to enable the Firm to deal with then as required within the statutory limits:
• the Client will keep the Firm informed of any significant changes in the Client’s circumstances if they are likely to affect the Client’s tax position.
b. The Firm will undertake all correspondence with HM Revenue & Customs on the Client’s behalf, however, the Client is required to send to the Firm any forms or correspondence received from HM Revenue & Customs as soon as received. In particular Clients are required to ensure that no payments are made to HM Revenue & Customs without the Firm’s approval that the demands are correct. However, if the HM Revenue & Customs chose your return for an enquiry this work may need to be the subject if a separate assignment in which case further instructions will be sought from you. Please note that enquiries from HM Revenue & Customs will immediately attract the hourly charge rate (as stipulated in 5. Fee’s section)
c. Individual Clients are legally responsible for making correct returns by the due date and for the payment of the tax on time. HM Revenue & Customs has the power to charge penalties and interest and surcharges if there is a delay in submitting the tax return or if any payments are made after the respective due dates (as HM Revenue & Customs request).
d. HM Revenue & Customs audit a number of tax returns each year, many of these audits are the result of a random selection. Assistance in respect of such an enquiry beyond the answering of straightforward queries regarding entries on the tax return in additional work and will result in separate charges. The Firm will keep the Client fully informed before undertaking any extra work in relation to any enquiries by HM Revenue & Customs.
e. The Client authorises the Firm to file the tax return of such an enquiry.

9. QUALITY CONTROL
As part of the Firm’s on going commitment to providing a quality service, its files are periodically subject to independent quality review. The Firms’ reviewers are highly experienced and professional people and are, of course, bound by the same requirements of confidentiality as the Firm’s principle staff.

10. CLIENT MONIES
a. The Firm may, from time to time , hold money on the Clients behalf such money will be held in trust in a bank account, that may be segregated from the Firm’s funds.
b. In order to avoid an excessive amount of administration, interest will only be paid To the Client where the amount of interest that would be earned on the balances held on the Client’s behalf in any calendar year exceeds £25.

11. IMPROVEMENTS TO SERVICES
a. If at any time the Client would like to discuss with the Firm how its service could be improved, of if the Client is dissatisfied with the service the Client is receiving, please inform the Firm by telephoning me.
b. The Firm undertakes to look into any complaint carefully and promptly and to do It can to explain the position to the Client. If the Client feels that the Firm has given the Client a less than satisfactory service, the Firm undertakes to do everything reasonable to address the Clients concerns.

12. APPLICABLE LAW
This contract is governed by, and constructed in accordance with English law. To The Courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this contract and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an appropriate forum, or to claim that those courts to not have jurisdiction.

13. ELECTRONIC COMMUNICATION
a. Internet communications are capable of data corruption and therefore the Firm accept any responsibility for changes made to such communications after their dispatch. It may therefore be inappropriate to rely on advice contained in an email without obtaining written confirmation of it. The Firm does not accept responsibility for any errors or problems that may arise through the use of internet communications and all risks connected with sending commercially sensitive information relating to the Clients business are borne by the Client. If the Client does not agree to accept the risk, the Client should notify the Firm in writing that e-mail is not acceptable means of communication.
b. It is the responsibility of the recipient to carry out a virus check in any attachments received.

14. DATA PROTECTION ACT 1998
a. The Firm may obtain, use, process and disclose personal data about the Client in order that it may discharge the service agreed under the engagement letter, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal regulatory compliance. The Client has a right of access, under data protection legislation, to the personal data that the Firm holds about the Client. For the purposes of the Data Protection Act 1998, the Data Controller is relation to personal data supplied about the Client is the Firms owner.
b. Sections 11 and 12 of the Data Protections Act 1998 place express obligations on the Client, as Data Controller, where the Firm, as a data processor, undertakes the processing of personal data on the Clients behalf. The Firm therefore confirms that it will, at all times, comply with the requirements of the Data Protection Act 1998 when processing data on the Clients behalf. In particular, the Firm confirms that it has adequate security measures in place and that it will comply with any obligations equivalent to those placed on the Client as data controller.

15. CONTRACTS (RIGHTS OF THIRD PARTIES) ACT 1999
Persons who are not party to the agreement between the Firm and the Client shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of such agreement. This clause does not affect any right or remedy of any person that exists or is available otherwise than pursuant to the Act.

16. MONEY LAUNDERING REGULATIONS
a. In accordance with the proceeds of Crime Act 2002 and the Money Laundering Regulations 2003 the Client agrees to waive their rights to confidentially to the extent to any report made, document provided or information disclosed to the Serious Organised Crime Agency (SOCA)
b. The Firm is required to report directly to SOCA without prior reference to the Client or their representatives if, during the course of undertaking any assignment, the person undertaking the role of Money Laundering Nominated Officer becomes suspicious of money laundering

17. FORCE MAJEURE
The Firm will bear no liability for loss, damage or delay however so arising caused in circumstances outside its control (of whatsoever kind).

18. INVALIDITY OF CONTRACTUAL TERM
If any provision of these Conditions is held by any court or competent authority as invalid or unenforceable in whole or in part the validity of the remainder of these Conditions and of the remainder of the provisions in question shall not be affected thereby.